Appeal details
Counselvise Citation
[2017] 127 COUNSELVISE.COM (IT) 1710 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 7 month(s) 8 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
22-08-2017
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
SMC
Assessment Year
2004-2005
Appeal Filed On
13-01-2015
Judgement Text
1 ITA NO.46/KOL/2015 CHAMPA CHAUDHURY, AY 2004-05 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE .., /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] / I.T.A NO. 46/KOL/2015 ! ' / ASSESSMENT YEAR: 2004-05 SMT. CHAMPA CHAUDHURY (PAN: AEHPC5460M) VS. INCOME-TAX OFFICER, WARD-1(3), ASANSOL ( /APPELLANT ) ( / RESPONDENT ) DATE OF HEARING 22.08.2017 DATE OF PRONOUNCEMENT 22.08.2017 FOR THE APPELLANT/ N O N E FOR THE RESPONDENT/ SHRI DAVID Z. CHAWNGTHU, ADDL. CIT, SR. DR / ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), ASANSOL DATED 13.11.2014 FOR AY 2004-05. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY I.E. ON 22-08-2017, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR HAS HE FILED ANY APPLICATION SEEKING ADJOURNMENT DESPITE THE FACT THAT NOTICE DATED 20.02.2015 WAS I SSUED ON 20.02.2015 AT THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO. 36. IT APPEARS FROM THI S CONDUCT OF THE ASSESSEE THAT ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THIS APPEAL BE FORE THE TRIBUNAL. THE HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. N. BHATTACHARJEE & ANR. 118 ITR 461 (SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT AND THE LAW DOES NOT HELP A SLEEPING LITIGANT. HENCE, THE ASSESSEES APPEAL IS LIABLE TO BE DISMISSED AS UN-ADMITTED. WE, THEREFORE, RELYING UPON THE DECISION OF ITAT DELHI BENCH IN TH E CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), DISMISS THE APPEAL O F THE ASSESSEE FOR NON-APPEARANCE. 2 ITA NO.46/KOL/2015 CHAMPA CHAUDHURY, AY 2004-05 3. WE, FURTHER, MAKE IT CLEAR THAT IF THE ASSESSEE IS ADVISED TO MOVE APPROPRIATE APPLICATION TO RECALL THIS ORDER, THEN HE IS AT LIB ERTY TO DO SO FOR JUST CAUSE AND THE TRIBUNAL MAY DECIDE IN ACCORDANCE TO LAW. 4. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :22ND AUGUST, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SMT. CHAMPA CHAUDHURY, 138/2, A. K. SEN ROAD, RANIGANJ- 713347. 2 RESPONDENT ITO, WARD-1(3), ASANSOL. 3 . THE CIT(A), ASANSOL 4. 5. CIT , ASANSOL DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECY.,
